Jurnal Mahasiswa Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2022-2024

Andika Syahputra (Universitas Muhammadiyah Aceh)
Zulkifli Umar (Universitas Muhammadiyah Aceh)
Syamsidar Syamsidar (Universitas Muhammadiyah Aceh)



Article Info

Publish Date
03 Oct 2026

Abstract

This study aims to analyze the effects of capital structure, company size, and investment decisions on firm value among technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. The study employed a quantitative approach with a population consisting of all technology sector companies listed on the Indonesia Stock Exchange during the observation period. The sample was determined using a saturated sampling or census technique, resulting in 19 companies with a total of 57 observations. The data used were secondary data obtained from company annual reports. Data analysis was conducted using panel data regression with the assistance of EViews 13.0 software. The results show that capital structure, company size, and investment decisions simultaneously affect firm value. Partially, capital structure affects firm value, company size affects firm value, and investment decisions affect firm value. These findings indicate that financing conditions, company scale, and investment-related decisions are factors associated with changes in firm value among technology sector companies during the study period. The results are expected to provide consideration for management and investors in understanding internal factors affecting firm value and evaluating corporate financial conditions within Indonesia’s technology sector during the observed period.

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Journal Info

Abbrev

JUMMA45

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Sub Rumpun ILMU EKONOMI Ekonomi Pembangunan Akuntansi Ekonomi Syariah Perbankan Perpajakan Asuransi Niaga (Kerugian) Notariat Bidang Ekonomi Lain Yang Belum Tercantum Sub Rumpun ILMU MANAJEMEN Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran ...